Staples - Johnstown 590 Galleria Dr, Johnstown PA 15904 Phone Number: (814) 262-9096
The distribution of manufacturing overhead costs to individual product unit, or production batches generally, requires a base or a cost driver, to which reference a rate, known as material burden rate applies. Material burden is the amount of manufacturing overhead costs that a unit of the base carries.
First, Patâs additional Labor Burden Costs total just over $20,000. This brings Patâs annual cost to $55,389. Therefore Labor Burden Cost per Production Hour (or Fully-burdened Cost) to your company is $30.87 per production/project hour ($55,389 Ã· 1,794 hours) or $0.51 per minute.